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V2384-14 11 September 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
OTRO · tasa por el ejercicio de la potestad jurisdiccional

Full jurisdictional fee must be paid when filing ordinary proceedings following an archived enforcement procedure

A query was raised regarding whether the fee must be paid again when filing ordinary proceedings after an enforcement procedure (monitorio) has been archived due to a change of the defendant's address, and whether the previously paid amount can be deducted. The Directorate-General for Tax (DGT) ruled that the fee must be paid in full, without exemption or deduction.

The question raised

Whether it is appropriate to re-assess the fee for the exercise of jurisdictional power in civil, contentious-administrative, and social matters and, where applicable, whether it is appropriate to deduct the amount assessed for the filing of the summary procedure.

The DGT's ruling

The filing of a claim in ordinary proceedings following the dismissal of a summary procedure is subject to the fee without exemption. The amount paid in the summary procedure is not deductible because the dismissal was due to the debtor's change of residence and not due to an opposition to the proceedings.

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